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1 QDOT trust
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2 qualified domestic trust
qualified domestic trust (QDOT trust) ≈ Qualified Domestic Trust (Trust, der dazu benutzt wird, Erbschaftsteuer zeitlich aufzuschieben, wenn mehr als die Summe des persönlichen Bundeserbschaftsteuerfreibetrags von einem Ehegatten gegenüber seinem Ehegatten, der nicht US-Bürger ist, vererbt wird)
См. также в других словарях:
QDOT — A qualified domestic trust. This type of trust is used to postpone estate taxes when more than the amount of the personal federal estate tax exemption is left to a non U.S. citizen spouse by the other spouse. Category: Wills, Trusts & Estates →… … Law dictionary
Qualifying Domestic Trust - QDOT — A type of trust that allows taxpayers who are not U.S. citizens to claim the marital deduction for estate tax purposes. Spouses without citizenship are not eligible for the marital deduction without a qualifying domestic trust. QDOTs are similar… … Investment dictionary
qualified domestic trust — See: QDOT Category: Wills, Trusts & Estates → Living Trusts & Avoiding Probate Nolo’s Plain English Law Dictionary. Gerald N. Hill, Kathleen Thompson Hill. 2009 … Law dictionary
Estate tax in the United States — This article is about Estate tax in the United States. For other countries, see Inheritance tax. Part of a series on Taxation Taxation in the United States … Wikipedia
Unlimited Marital Deduction — A provision in United States Federal Estate and Gift Tax Law that allows an individual to transfer an unrestricted amount of assets to his or her spouse at any time, including at the death of the transferor, free from tax. The unlimited marital… … Investment dictionary
